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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic
Center Authority. (a) In addition to all other taxes imposed by law, there is hereby levied
an additional privilege or license tax in the amount hereinafter prescribed against any person,
organization, or other entity engaging in the county in the business of renting or furnishing
any room or rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or
any other place in which rooms, lodgings, or accommodations are regularly furnished for a
consideration. The amount of the taxes levied by this section shall be equal to three
percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this
section shall become effective on June 1, 2001. (b) All amounts collected within Jefferson
County pursuant to this section shall be allocated to the Birmingham-Jefferson Civic
Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when
used in this section shall have the meaning ascribed to them below, unless the context
clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline,
naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in
internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor.
(3) "Kerosene" means the product known commercially as "kerosene oil."
(b) In addition to all other taxes and licenses, there is hereby levied upon every distributor,
refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County,
Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing,
or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel
as defined by this section;...
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45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every
kind now imposed by law, the Blount County Commission may levy a privilege or license tax
upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to four
percent of the charge for the rooms, lodgings, or accommodations, including the charge for
use or rental of personal property and services furnished in the room. There is exempted from
the tax authorized to be levied under this section any rentals or services taxed under
Article 1 of Chapter 23 of Title 40. (b) The tax authorized to be levied by this section
shall be collected by Blount County in the same manner and subject to the same exemptions...
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9-17-12
Section 9-17-12 Limitations on regulations; drilling or production units; producers'
shares. (a) Whether or not the total production from a pool is limited or prorated, no rule,
regulation, or order of the board shall be such in terms or effect that it will do the following:
(1) That it shall be necessary at any time for the producer from or the owner of, a tract
of land in the pool, or an interest associated therewith or derived therefrom, in order that
he or she may obtain the tract's just and equitable share or the just and equitable share
of the interest of the production of such pool, as the share is set forth in this section,
to drill and operate any well or wells on such tract in addition to the well or wells as can
without waste produce the share. (2) As to occasion net drainage from a tract or any interest
associated therewith or derived therefrom, unless there is drilled and operated upon the tract
a well or wells in addition to such well or wells thereon as can without waste...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section,
services performed for remuneration after December 31, 1977, including service in interstate
commerce, by: a. Any officer of a corporation; or b. Any individual who, under the usual common
law rules applicable in determining the employer-employee relationship, has the status of
an employee; or c. Any individual other than an individual who is an employee under paragraphs
a. or b. of this subdivision (1) who performs services for remuneration for any person: 1.
As an agent-driver or commission-driver engaged in distributing meat products, bakery products,
beverages (other than milk) or laundry or dry cleaning services for a principal; 2. As a traveling
or city salesman engaged upon a full-time basis in the solicitation on...
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34-11-35
Section 34-11-35 Powers of the board. (a) The board shall have the power to adopt and
amend bylaws and rules not inconsistent with the constitution and laws of this state, as may
be reasonably necessary for the proper performance of its duties and the regulation of its
procedures, meetings, records, examinations, and conduct. The board shall have the power to
adopt and amend from time to time rules of professional conduct for professional engineers,
engineer interns, professional land surveyors, land surveyor interns, and corporations, partnerships,
or firms holding certificates of authorization. The board shall adopt and have an official
seal, which shall be affixed to each certificate issued. (b) In carrying into effect its duties
in any case involving the revocation of licensure or any disciplinary proceeding involving
a licensee or the holder of a certificate of authorization or practicing or offering to practice
without licensure, or false statement in connection with an...
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40-16-3
Section 40-16-3 Returns. (a) Every financial institution, no later than the due date,
including applicable extensions, for its corresponding federal income tax or federal information
return, shall make and file with the Department of Revenue a return, signed under the penalties
of perjury by its cashier, treasurer, or other authorized officer or employee, if a corporation,
or by a person or authorized employee in charge of the conduct of the business to be taxed
if an individual, firm, association, or other legal entity, in such form as may be prescribed
by the Department of Revenue, giving such detailed information as the Department of Revenue
may in its opinion require to determine the net income of the financial institution for the
taxable year, by the net income of which the excise tax is to be measured. (b) Qualified corporate
groups, as in this chapter defined, shall have the option to file one excise tax return on
a consolidated basis or to file separate returns. Qualified...
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40-21-1
Section 40-21-1 Department of Revenue to assess all property; applicability of chapter.
It shall be the duty of the Department of Revenue to assess for taxation all property of all
railroad companies, street and suburban railroad companies or persons or companies operating
railroad or street railroads, or suburban railroads or sleeping cars in this state; all express
companies, including railroad companies doing an express business and all telephone and long
distance telephone and all telegraph companies, person or persons doing an express, telephone
or telegraph business; all persons, firms, or corporations doing a gas business, transporting
gas or furnishing gas, natural, manufactured or by-product, in or through pipes or in drums,
tubes, cylinders, or by any other method; all water, electric light or power, hydroelectric
power companies, steam heat, refrigerated air, dockage or cranage, toll roads, toll ferries,
railroad equipment, pipelines for transporting or furnishing natural,...
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45-22-242
Section 45-22-242 Levy of tax. (a) There is levied in Cullman County, in addition to
all other taxes now imposed by law, a privilege or license tax, paralleling the state tax
on businesses renting rooms, lodging, or accommodations to transients provided for in Sections
40-26-1 to 40-26-21, inclusive, hereinafter referred to as state lodging tax, in the manner
and at the rate hereinafter prescribed. (b) Upon every person, firm, or corporation engaging
in Cullman County in the business of renting or furnishing any room or rooms, lodging, or
accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any
other place in which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration, in an amount to be determined by the application of the rate of five
percent of the charge for the room, rooms, lodgings, or accommodations, including the charge
for use or rental of personal property and services furnished in the room. There is...
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45-23-243
Section 45-23-243 Lodging tax levied. (a) This section shall only apply in Dale
County. (b) In addition to all other taxes of every kind now imposed by law, the Dale County
Commission may levy a privilege or license tax upon every person, firm, or corporation engaging
in the business of renting or furnishing any room or rooms, lodging, or accommodations to
a transient in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which
rooms, lodgings, or accommodations are regularly furnished to transients for a consideration.
The amount of the tax shall be equal to two percent of the charge for the rooms, lodgings,
or accommodations, including the charge for use or rental of personal property and services
furnished in the room. There is exempted from the tax authorized to be levied under this section
any rentals or services taxed under Article 1, Chapter 23, Title 40. Any room, rooms, lodging,
or accommodations does not include recreational vehicles or campgrounds. (c)...
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